Singapore vs Ukraine

17

18%

November 30

The quarterly tax return should be due within 40 calendar days after the last day of the reporting quarter, but the deadline for submitting the fourth quarter CIT return (based on the quarterly reporting period) is 60 calendar days after the end of the reporting year. The annual tax return (based on the annual reporting period) should be due within 60 calendar days after the last day of the reporting year.

Tax is payable within one month from the date of the Notice of Assessment.

According to the assessment based on the tax return, the payable taxes should be paid within ten calendar days after the deadline for submitting the relevant tax return.

The estimated income tax assessment must be submitted within three months after the end of the company's fiscal year. The estimated tax should be paid within one month after receiving the assessment notice, or paid in installments according to the installment payment plan. No estimated chargeable income (ECI) needs to be filed for a year of assessment when the company's annual revenue for the financial year is S$5,000,000 or below and its ECI is nil (the IRAS ECI filing waiver).

0/15/10

15/15/15

9

20

Capital gains are subject to the standard corporate income tax rate of 18%.

16.09%

13.15%